正版 会计英语 李天宇,范明主编 清华大学出版社 9787302500353

目??? 录

Chapter One? The Introduction of
Accounting?? ?1
1.1? Introduction?? ?3
1.2? The Users of Accounting Information?? ?3
1.2.1? External Information Users?? ?4
1.2.2? Internal Information Users?? ?5
1.3? The Accounting Process?? ?5
1.4? Basic Accounting Principles?? ?6
1.4.1? Accrual Principle?? ?6
1.4.2? Conservatism Principle?? ?7
1.4.3? Consistency Principle?? ?7
1.4.4? Cost Principle?? ?7
1.4.5? Economic Entity Principle?? ?7
1.4.6? Full Disclosure Principle?? ?8
1.4.7? Going Concern Principle?? ?8
1.4.8? Matching Principle?? ?8
1.4.9? Materiality Principle?? ?8
1.4.10? Monetary Unit Principle?? ?8
1.4.11? Reliability Principle?? ?9
1.4.12? Revenue Recognition
Principle?? ?9
1.4.13? Time Period Principle?? ?9
1.5? Financial Statements?? ?9
1.5.1? Balance Sheet?? ?9
1.5.2? Income Statement?? ?9
1.5.3? Cash Flow Statement?? ?10
1.5.4? The Statement of Changes
in Equity?? ?10
Words and Expressions?? ?10
Notes?? ?12
Supplementary Reading?? ?12
Chapter Two? Accounting Equation
and Double Entry
Accounting?? ?18
2.1? Introduction?? ?19
2.2? Accounting Equation?? ?20
2.3? Double Entry Accounting?? ?21
2.3.1? Debits and Credits in Common
Accounting Transactions?? ?22
2.3.2? Examples of Double Entry
Accounting?? ?23
Words and Expressions?? ?25
Notes?? ?25
Supplementary Reading?? ?26
Chapter Three? Accounting Cycle?? ?30
3.1? Introduction?? ?32
3.2? Identify Transactions or Events
to Be Recorded?? ?32
3.3? Journalize Transactions and Events?? ?32
3.4? Posting from Journal to Ledger?? ?33
3.5? Prepare Unadjusted Trial Balance?? ?33
3.6? Journalize and Post Adjusting
Journal Entries?? ?33
3.7? Prepare Adjusted Trial Balance?? ?34
3.8? Prepare Financial Statements?? ?34
3.9? Journalize and Post Closing Entries?? ?35
3.10? Prepare Post-closing Trial Balance?? ?35
Words and Expressions?? ?36
Notes?? ?36
Supplementary Reading?? ?37
Chapter Four Current Assets?? ?43
4.1? Introduction?? ?45
4.2? Cash and Cash Equivalent?? ?45
4.3? Receivable?? ?46
4.3.1? Accounts Receivable?? ?46
4.3.2? Notes Receivable?? ?47
4.4? Allowance Method?? ?47
4.5? Inventory?? ?48
4.5.1? Periodic Inventory System?? ?49
4.5.2? Perpetual Inventory System?? ?49
4.5.3? Inventory Measurement?? ?51
Words and Expressions?? ?53
Notes?? ?54
Supplementary Reading?? ?55
Chapter Five? Non-current Assets?? ?62
5.1? Introduction?? ?63
5.2? Plant Assets?? ?64
5.2.1? Measuring the Cost of
Long-term Assets?? ?64
5.2.2? Depreciation?? ?65
5.2.3? Changing the Salvage Value of
Depreciable Assets?? ?69
5.3? Intangible Assets?? ?70
5.3.1? Goodwill?? ?71
5.3.2? Patent?? ?71
5.3.3? Trademark and Trade Name?? ?72
5.3.4? Franchise?? ?72
5.3.5? Copyright?? ?72
Words and Expressions?? ?73
Notes?? ?73
Supplementary Reading?? ?74
Chapter Six? Liabilities?? ?79
6.1? Introduction?? ?81
6.2? Current Liabilities?? ?81
6.2.1? Accounts Payable?? ?81
6.2.2? Notes Payable?? ?82
6.2.3? Accrued Expenses?? ?83
6.2.4? Unearned Revenue?? ?83
6.2.5? The Current Portion of
Long-term Debt?? ?83
6.2.6? Contingent Liabilities?? ?84
6.3? Long-term Liabilities?? ?85
6.3.1? Accrued Interest?? ?85
6.3.2? Bonds Issued at Par with No
Accrued Interest?? ?86
6.3.3? Bonds Issued at Par with
Accrued Interest?? ?87
Words and Expressions?? ?89
Notes?? ?89
Supplementary Reading?? ?90
Chapter Seven? Owner’s Equity?? ?95
7.1? Introduction?? ?96
7.2? Stock?? ?97
7.2.1? Common Stock?? ?97
7.2.2? Preferred Stock?? ?99
7.3? Shareholder’s Equity?? ?100
7.3.1? Paid-in Capital?? ?100
7.3.2? Retained Earnings?? ?101
7.4? Dividends?? ?102
7.4.1? Cash Dividends?? ?102
7.4.2? Stock Dividends?? ?103
7.4.3? Stock Split?? ?105
Words and Expressions?? ?106
Notes?? ?106
Supplementary Reading?? ?107
Chapter Eight? Financial Statements?? ?111
8.1? Introduction?? ?112
8.2? Balance Sheet?? ?113
8.3? Income Statement?? ?115
8.3.1? The Multiple-step Income
Statement?? ?115
8.3.2? The Single-step Income
Statement?? ?117
8.4? Cash Flow Statement?? ?118
8.4.1? Definition of Cash?? ?118
8.4.2? Classification of Cash Flows?? ?119
8.4.3? Basic Approach to
Preparation?? ?120
Words and Expressions?? ?121
Notes?? ?122
Supplementary Reading?? ?123
Chapter Nine? Analysis of Financial
Statements?? ?126
9.1? Introduction?? ?127
9.2? Four Widely Used Analytical
Techniques?? ?128
9.2.1? Dollar and Percentage
Changes?? ?128
9.2.2? Trend Percentages?? ?129
9.2.3? Component Percentages?? ?130
9.2.4? Ratios?? ?131

9.3? Limitations of Financial Ratio
Analysis?? ?138
Words and Expressions?? ?139
Notes?? ?140
Supplementary Reading?? ?140
参考文献?? ?144

《会计英语》是一本会计英语教材。全书共有九章，分别从知识概述、会计等式和复式记账、会计循环、流动资产、非流动资产、负债、所有者权益、财务报表及财务报表分析等方面展开介绍，每章集中介绍一个财务知识点，都有实例说明。各章自成体系，可以单独讲授。各章所研究的财务知识点联系起来构成完整的财务知识体系，全书是一个有机整体。 《会计英语》简明通俗，是一本实用性较强的教学和自学用书，适合高职高专及在职人员在校学习，可用于财经院校、综合性大学在职继续教育和自学参考，也可供研究人员和实际工作者学习之用。

《会计英语》各章的独立性和全书的系统性相结合。每章集中介绍一个财务知识点，各章自成体系，可以单独讲授。各章中都有实例说明；各章所研究的财务知识点联系起来构成完整的财务知识体系，全书是一个有机整体。